Article 223 - Establishment and Independence of
(1) There shall be an Auditor General for Guyana, whose
office shall be a public office.
(2) The public accounts of Guyana and of all officers
and authorities of the Government of Guyana (including the Commissions
established by this Constitution) and the accounts of the Clerk of National
Assembly and of all courts in Guyana shall be audited and reported on
by the Auditor General, and for that purpose the Auditor General or
any person authorised by him in that behalf shall have access to all
books, records, returns and other documents relating to those accounts.
(3) The Auditor General shall submit his reports to
the Minister responsible for finance, who shall cause them to be laid
before the National Assembly.
(4) Subject to article 118, in the exercise of his
functions under this Constitution the Auditor General shall not be subject
to the direction or control of any other person or authority.
Article 224 - Appointment of Auditor General
(1) The Auditor General shall be appointed by the President,
acting in accordance with the advice of the Public Service Commission.
(2) If the Office of Auditor General is vacant or the
holder of the office is for any reason unable to perform the functions
thereof, the President, acting in accordance with the advice of the
Public Service Commission, may appoint a person to act in the office,
and any person so appointed shall, subject to the provisions of paragraphs
(3) and (4), continue to act until a person has been appointed to the
office of the Auditor General and has assumed the functions of that
office or, as the case may be, until the holder thereof has resumed
(3) Subject to the provisions of the next following
paragraph, the Auditor General shall vacate his office when he attains
such age as may be prescribed by Parliament.
(4) The provisions of article 225 (which relate to
removal from office) shall apply to the office of Auditor General, and
the prescribed authority for the purposes of paragraph (4) of that article
shall be the Prime Minister or the Chairman of the Public Service Commission
and for the purposes of paragraph (6) of that article shall be the Public
Article 225 - Removal from Office
(1) Where it is provided in this Constitution that
this article shall apply to any office, a person holding such office
(in this article referred to as "the office") shall not be removed therefrom
or suspended from the exercise of the functions thereof except in accordance
with the provisions of this article; and the prescribed authority for
the purpose of paragraph (4) or (6) shall, in relation to any office,
be the authority prescribed for that purpose by the provision of this
Constitution by which this article is applied to that office.
(2) The officer may be removed from office only for
inability to discharge the functions of his office (whether arising
from infirmity of body or mind or any other cause whatsoever) or for
(3) The officer shall be removed from office by the
President if the question of this removal from office has been referred
to a tribunal appointed under this article and the tribunal has recommended
to the President that the officer ought to be removed form office for
inability as aforesaid or for misbehaviour.
(4) If the prescribed authority advises the President
that the question of removing the officer from the office under this
article ought to be investigated then -
(a) the President shall appoint a tribunal which shall
consist of a Chairman and not less than two other members, selected
by the President after consultation with the Judicial Service Commission
from among persons who hold or have held office as a judge of a court
having unlimited jurisdiction in civil and criminal matters in some
part of the Commonwealth or a court having jurisdiction in appeals from
any such court or who are qualified to be admitted to practise in Guyana
as attorneys-at-law and have been so qualified for such period as is
prescribed by Parliament for the purposes of subparagraph (b) of article
129(1) in relation to the office of Puisne Judge; and
(b) that tribunal shall enquire into the matter and
report on the facts thereof to the President and recommend to him whether
the officer ought to be removed under this article.
(5) The provisions of the Commissions of Inquiry Act
as in force immediately before the commencement of this Constitution
shall, subject to the provisions of this article and of article 197(9),
apply as nearly as may be in relation to tribunals appointed under this
article, or, as the context may require, to the members thereof as they
apply in relation to Commissions or Commissioners appointed under that
Act, and in such application shall have effect as if they formed part
of this Constitution.
(6) If the question of removing the officer from office
has been referred to a tribunal under this article, the President, acting
in accordance with the advice of the prescribed authority, may suspend
the officer from performing the functions of his office, and any such
suspension may at any time be revoked by the President, acting in accordance
with such advice as aforesaid, and shall in any case cease to have effect
if the tribunal recommends to the President that the officer should
not be removed from office.
Article 118 - Advising the Finance Sub-Committee
(1) Cabinet may establish sub-committees of itself
for the purpose of attending to any of its responsibilities.
(2) Cabinet may in particular establish a finance sub-committee
of itself to be assisted by experts and advisers, including the Auditor
General, and charge it with responsibility for supervising the financial
affairs of the State and for instituting, monitoring and enforcing systems
of financial control and discipline throughout the service of both central
and local government, including the service of corporations, boards
and agencies established by the Government.